FAC Explorer

Audit 350930

FY End
2024-06-30
Total Expended
$2.47M
Findings
2
Programs
3
Organization: Ohio Network of Children's Advocacy Centers (OH)
Year: 2024 Accepted: 2025-03-31
Auditor: Wells CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544336 2024-001 Significant Deficiency - I
1120778 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.97M Yes 1
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $163,802 - 0
16.582 Crime Victim Assistance/discretionary Grants $140,096 - 0

Contacts

Name Title Type
E2TREN9EWWC3 Danielle Vandegriff Auditee
6145798029 Donald Wells Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Network of Children’s Advocacy Centers has elected to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Indirect Cost Allocation The schedule of expenditures of federal awards includes the federal grant activities of Ohio Network of Children’s Advocacy Centers and is presented on the accrual basis of accounting. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Ohio Network of Children’s Advocacy Centers under programs of the federal government for the year ended September 30, 2024. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ohio Network of Children’s Advocacy Centers, it is not intended to and does not present the financial position, changes in net assets, or cash flows Ohio Network of Children’s Advocacy Centers.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Network of Children’s Advocacy Centers has elected to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Indirect Cost Allocation Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Network of Children’s Advocacy Centers has elected to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2024-001
2024-001 – The Organization did not have a process to determine if vendors were suspended or barred from receiving federal funds Federal Agency: Department of Treasury Assistance Listing Number: 21.027 Award Period: 07/01/2023 to 12/31/2024 Type of Finding: Significant Deficiency in Compliance for Each Major Program Criteria or Specific Requirement: According to 2 CFR 200.213, non-federal entities must ensure that they do not enter into any contracts or subcontracts with parties that are suspended or debarred. This requires the establishment of procedures to review the eligibility of vendors, including subawaredees before engaging in any contractual agreements. Condition: Ohio Network of Children’s Advocacy Centers does not have a formal suspension and debarment procedure in place to review vendors. This lack of procedure increases the risk of engaging in contractual relationships with entities that are suspended or debarred, which is a violation of federal regulations. Questioned Costs: Indeterminable Context: During the audit period, the Ohio Network of Children’s Advocacy Centers entered into agreements with vendors without performing suspension and debarment reviews. During the engagement we did not note any transactions involving vendors who were suspended or debarred.Cause: The primary cause of this finding is the lack of awareness of federal requirements concerning suspension and debarment procedures. Effect: Failing to implement a suspension and debarment procedure exposes Ohio Network of Children’s Advocacy Centers to risks, including potential financial losses, reputational damage, and non-compliance with federal regulations. This non-compliance could result in penalties and a loss of federal funding. Repeat Finding: No Auditor’s Recommendation: It is recommended that Ohio Network of Children’s Advocacy Centers develop and implement a suspension and debarment procedure to review the eligibility of vendors before entering into contracts. Training should be provided to all relevant staff to ensure awareness and compliance with federal requirements. Additionally, periodic monitoring and internal audits should be conducted to ensure adherence to the established procedures. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. Ohio Network of Children’s Advocacy Centers will develop and implement a formal suspension and debarment procedure within the next three months. Training sessions will be conducted for all procurement staff to ensure understanding and compliance with the new procedure. Furthermore, periodic reviews will be instituted to monitor adherence to these requirements and to prevent the recurrence of this issue.
Finding 2024-001
2024-001 – The Organization did not have a process to determine if vendors were suspended or barred from receiving federal funds Federal Agency: Department of Treasury Assistance Listing Number: 21.027 Award Period: 07/01/2023 to 12/31/2024 Type of Finding: Significant Deficiency in Compliance for Each Major Program Criteria or Specific Requirement: According to 2 CFR 200.213, non-federal entities must ensure that they do not enter into any contracts or subcontracts with parties that are suspended or debarred. This requires the establishment of procedures to review the eligibility of vendors, including subawaredees before engaging in any contractual agreements. Condition: Ohio Network of Children’s Advocacy Centers does not have a formal suspension and debarment procedure in place to review vendors. This lack of procedure increases the risk of engaging in contractual relationships with entities that are suspended or debarred, which is a violation of federal regulations. Questioned Costs: Indeterminable Context: During the audit period, the Ohio Network of Children’s Advocacy Centers entered into agreements with vendors without performing suspension and debarment reviews. During the engagement we did not note any transactions involving vendors who were suspended or debarred.Cause: The primary cause of this finding is the lack of awareness of federal requirements concerning suspension and debarment procedures. Effect: Failing to implement a suspension and debarment procedure exposes Ohio Network of Children’s Advocacy Centers to risks, including potential financial losses, reputational damage, and non-compliance with federal regulations. This non-compliance could result in penalties and a loss of federal funding. Repeat Finding: No Auditor’s Recommendation: It is recommended that Ohio Network of Children’s Advocacy Centers develop and implement a suspension and debarment procedure to review the eligibility of vendors before entering into contracts. Training should be provided to all relevant staff to ensure awareness and compliance with federal requirements. Additionally, periodic monitoring and internal audits should be conducted to ensure adherence to the established procedures. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. Ohio Network of Children’s Advocacy Centers will develop and implement a formal suspension and debarment procedure within the next three months. Training sessions will be conducted for all procurement staff to ensure understanding and compliance with the new procedure. Furthermore, periodic reviews will be instituted to monitor adherence to these requirements and to prevent the recurrence of this issue.